Income Tax Appellate Tribunal - Pune
Capgemini Technology Services India ... vs Acit Circle-1(1), Pune on 30 April, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND
SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.2391/PUN/2024
िनधारण वष / Assessment Year : 2005-06
Capgemini Technology Vs. ACIT, Circle-1(1), Pune.
Services India Limited
(Successor to Capgemini
Consulting India Private
Limited),
Bloc 3, A Wing, 4th Floor,
Capgemin Knowledge Park,
Yosemite, Thane Belapur
Road, Airoli,
Navi Mumbai- 400708.
PAN : AAACE2443A
Appellant Respondent
Assessee by : Shri Nikhil S. Pathak
Revenue by : Shri Ramnath P. Murkunde
Date of hearing : 20.02.2025
Date of pronouncement : 30.04.2025
आदेश / ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 30.01.2024 passed by Ld. Addl/JCIT(A)-2, Delhi for the assessment year 2005-06.
2. When the case was called for hearing, Ld. counsel for the assessee requested for disposing off the assessee's appeal as "returned" with liberty to file the same afresh before the 2 ITA No.2391/PUN/2024 Jurisdictional Benches of the Tribunal i.e. before Income Tax Appellate Tribunal, Mumbai Benches, Mumbai. It was contended that the jurisdiction of the assessee lies with the ACIT, Circle- 10(2), Mumbai. It was further submitted that while filing the appeal online, inadvertently the name of the respondent was selected as the ACIT, Circle-1(1), Pune. On account of this error, the said appeal has been automatically tagged to the ITAT, Pune Benches, Pune and accordingly listed before the Bench. It was therefore requested by Ld. Counsel of the assessee to return the appeal with liberty to file a fresh appeal before the Jurisdictional Bench of the Tribunal.
3. Ld. DR raised no objection to the request of Ld. Counsel of the assessee.
4. We have heard Ld. Counsels from both the sides and find that the "situs" of the assessee lies with the ACIT, Circle- 10(2), Mumbai. Therefore, we find force in the argument of Ld. Counsel of the assessee and allow the request made by the assessee in this regard. We, therefore, dismiss the appeal as returned with liberty to file the same afresh before Jurisdictional Bench of the Tribunal as per law. We further make it clear that we have not adjudicated upon any of the issues raised in the instant appeal in law as well as on merits, whatsoever. Ordered accordingly. 3 ITA No.2391/PUN/2024
5. In the result, the appeal of the assessee stands dismissed as returned with liberty to file appeal afresh before appropriate Benches of the Tribunal.
Order pronounced on 30th day of April, 2025.
Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; दनांक / Dated : 30th April, 2025. Sujeet आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. Addl/JCIT(A)-2, Delhi.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "A" बच, पुणे / DR, ITAT, "A" Bench, Pune.
6. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.